Visitors may import personal effects and articles required for the visit, provided that the items are re-exported on their leaving Bhutan Import and Re-export of Article(s) of High value Visitors shall be allowed to import articles of high value provided that on arrival:
Declare dutiable goods in the Customs Declaration Form
Hand over the Customs copy of the declaration form to the customs official at the customs counter
Produce their passenger copy of the Custom Declaration Form at the time of departure
Produce the article(s) for the customs inspection at the time of arrival and departure
If any of the items are found to be missing from the declared form, such article shall attract Customs duty and taxes on the prevailing market value of such goods in Bhutan
2 litres of alcohol, 400 cigarettes, 150 gms of pipe tobacco
Prohibited Goods:
Goods that are banned completely
Antiques
Dzee beads
Endangered species
Narcotics & psychotropic drugs and substances
Pornographic materials
Any other goods prohibited by LAW or international conventions or treaties to which Bhutan is a signatory
Immigration:
Arriving passengers are requested to produce following documents at the Immigration Counter: